Problems and options in calculating the tax base of companies in the European Union under home state taxation

• Autores: Elena González, Juan Franch Fluxà
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 5, 2006, págs. 197-207
• Idioma: inglés
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• Resumen

  • The authors consider various difficulties and options in respect of the introduction of Home State Taxation (HST) for companies. Specifically, the authors deal with the various proposals for the coordination of corporate tax bases in the European Union, with special reference to HST, the structure of HST and the potential problems regarding HST.